Most senior executives take a positive view of their company's initial compliance with Section 404 of the Sarbanes-Oxley Act. The majority has since moved on to align their quarterly Section 302 reporting with their annual 404 assertion and to establish a year-two compliance process, according to a survey from PricewaterhouseCoopers.
"We find that well planned and executed actions taken to achieve most kinds of regulatory compliance also support the achievement of fundamental business objectives. These results suggest that this has been the case for many companies in their response to Sarbanes-Oxley," said Nancy Beacham, a PwC partner.
See full Article.
Posts
